Abstract: The general objective of this study aimed to analyse the effects of Accounting Information System (AIS) and financial performance of NGOS in Kigali Rwanda. The study used descriptive design approach which involves description of the population with an aim of establishing the correlation between variables. The study targeted 152 employees of the organization who participated in data collection exercise. Staff in the accounting and finance department was chosen purposively since they are the ones knowledgeable of the Accounting information system. The staffs were divided into three strata namely chief finance officer, accountants and account clerks hence stratified sampling. The researcher then employed simple random sampling when selecting respondents within the stratum to form part of the sample size. The findings showed that AIS components had a strong relationship with financial performance, with R = 0.974 and R Square = 0.948. The ANOVA results showed that the model was statistically significant with F = 622.611 and p = 0.000. The study recommended that Instituto per la Cooperazione Universitaria should ensure that all data entry tasks are handled by qualified and trained personnel, while system security, backup, recovery, and regular system updates should be strengthened to protect financial data and support better financial performance.
Keywords: Accounting Information System, financial performance, data entry, data processing, system security, non-governmental organizations.
Title: Accounting Information System and Financial Performance of Non-Governmental Organizations in Rwanda: A Case of Instituto per la Cooperazione Universitaria Rwanda
Author: Fedelis Onteri Nyamari, Dr. Gitahi Njenga
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
Vol. 14, Issue 2, April 2026 - June 2026
Page No: 482-490
Research Publish Journals
Website: www.researchpublish.com
Published Date: 22-June-2026
